上市公司社会责任信息披露的内部影响因素研究

发布时间：2018-06-29 09:09

本文选题：上市公司 + 社会责任信息披露　；参考：《陕西科技大学》2012年硕士论文

【摘要】：随着时代的发展，大多数上市公司在追求经济利益最大化的同时也会兼顾社会利益，将履行社会责任以及披露社会责任信息放在公司战略管理的高度，推进社会与环境的可持续发展。近年来，越来越多的公司根据自身行业特征以及实际情况披露社会责任信息，但是，从总体上看，当前我国上市公司披露的社会责任信息质量整体偏低，存在一些较深层次的问题亟待解决。上市公司社会责任信息披露问题是国内学术界的热点研究领域，也是实务界关注的极具重要现实意义的话题。上市公司社会责任信息披露会受到内外部多种因素的共同影响，其中内部影响因素的研究日益推进。本文立足于对我国上市公司社会责任信息披露现状的深入调查分析，将披露动机和公司特征确认为上市公司社会责任信息披露的主要内部影响因素，运用规范研究和实证研究相结合的方法，分析内部因素对上市公司社会责任信息披露产生的影响，基于此，，提出一系列提高我国上市公司社会责任信息披露水平的对策。本文共分为六章，第一章分析研究的背景和意义，对国内外学者的研究进行了系统的回顾，并提出本文的创新之处；第二章以“润灵环球责任评级机构RKS”统计的2010、2011年上市公司披露的社会责任报告进行描述性统计分析，并针对性地分析公司披露社会责任信息存在的诸多问题以及提出影响我国上市公司社会责任信息披露的内部因素主要包括披露动机和公司特征两方面；第三章从披露动机的角度，理论地分析了社会责任信息披露分别对资本成本和印象管理的影响，同时，相应的讨论了二者对社会责任信息披露也会产生不同的影响；第四章从公司特征的角度，以2011年474家上市公司披露的社会责任信息为研究对象，采用MCT社会责任报告评价体系衡量社会责任信息披露水平，构建多元线性回归模型，并运用EVIEWS6.0进行描述性统计分析、相关性分析和回归分析及异方差的检验和修正，最终实证结果表明公司规模、盈利能力、重污染行业、股权集中度、独立董事规模、董事长与总经理二职合一都与社会责任信息披露水平呈显著正相关关系，但是财务风险与社会责任信息披露水平呈显著负相关关系；第五章针对上述的研究结论，对提高我国上市公司社会责任信息披露水平提出了相应的对策和建议；第六章对研究结论进行总结，并指出研究的不足之处，最后对后续的研究方向进行展望。
[Abstract]:With the development of the times, most listed companies will take into account the social interests while pursuing the maximization of economic benefits, and put the performance of social responsibility and disclosure of social responsibility information in the strategic management of the company. Promote the sustainable development of society and environment. In recent years, more and more companies disclose social responsibility information according to their own industry characteristics and actual conditions. However, generally speaking, the quality of social responsibility information disclosed by listed companies in China is on the low side. There are some deeper problems to be solved. The issue of social responsibility information disclosure of listed companies is a hot research field in domestic academic circles, and it is also a topic of great practical significance that the practical circles pay close attention to. The disclosure of social responsibility information of listed companies will be influenced by many internal and external factors, among which the study of internal factors is advancing day by day. Based on the in-depth investigation and analysis of the current situation of social responsibility information disclosure of listed companies in China, this paper confirms the disclosure motivation and corporate characteristics as the main internal influencing factors of social responsibility information disclosure of listed companies. Based on the analysis of the influence of internal factors on the social responsibility information disclosure of listed companies, a series of countermeasures are put forward to improve the level of social responsibility information disclosure of listed companies in China. This paper is divided into six chapters. The first chapter analyzes the background and significance of the research, reviews the domestic and foreign scholars' research systematically, and puts forward the innovation of this paper. The second chapter is a descriptive statistical analysis of the social responsibility reports disclosed by listed companies in 2010, 2011, 2010, 2010, 2010, and RKS, the global liability rating agency RKS. It also analyzes the problems existing in the disclosure of corporate social responsibility information and puts forward the internal factors that affect the disclosure of social responsibility information of listed companies in China, including disclosure motivation and corporate characteristics. The third chapter theoretically analyzes the impact of social responsibility information disclosure on capital cost and impression management from the perspective of disclosure motivation. At the same time, it discusses that the two will have different effects on social responsibility information disclosure. The fourth chapter takes the social responsibility information disclosed by 474 listed companies in 2011 as the research object, uses the MCT social responsibility report evaluation system to measure the level of social responsibility information disclosure, and constructs a multivariate linear regression model. Using EVIEWS6.0 to carry out descriptive statistical analysis, correlation analysis and regression analysis, as well as heteroscedasticity test and correction, the final empirical results show that the company size, profitability, heavy pollution industry, equity concentration, independent director size, Both the chairman and the general manager have a significant positive correlation with the level of social responsibility information disclosure, but the financial risk is negatively correlated with the level of social responsibility information disclosure. To improve the level of social responsibility information disclosure of listed companies in China put forward the corresponding countermeasures and suggestions. Chapter VI summarizes the research conclusions and points out the deficiencies of the study. Finally the future research direction is prospected.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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